122 T.C. No. 15
UNITED STATES TAX COURT
ROBERT EUGENE POINDEXTER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14428-01L. Filed March 29, 2004.
P reported tax on his 1994 and 1996 Federal income
tax returns but did not remit those amounts. R
assessed those amounts and demanded payment thereof.
After several years of continued nonpayment, R issued
to P a notice of intent to levy. P timely requested a
hearing pursuant to sec. 6330, I.R.C. At the hearing,
P asserted that the amounts of tax shown on his 1994
and 1996 returns are incorrect but would not say
whether he believed his correct income to be higher or
lower than the amounts reported. R subsequently issued
to P a notice of determination upholding the proposed
collection action. P timely petitioned the Court for
review, and R moved for summary judgment.
1. Held: A taxpayer who reports an amount of tax
on his tax return is not precluded from challenging the
accuracy of that amount at a sec. 6330, I.R.C.,
hearing. Montgomery v. Commissioner, 122 T.C. 1
(2004), followed.
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